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Tax year 2026

North Carolina vs Tennessee Income Tax — 2026

A single filer earning $100,000 pays $3,481 less per year in Tennessee than in North Carolina — $290 a month. North Carolina charges $3,481; Tennessee charges $0.

Why this pair has a page: bordering states; common relocation pair.

North Carolina at $100K
$3,481
3.48%
Tennessee at $100K
$0
0.00%
Annual difference
$3,481
$290 a month
National ranks
21 vs 6
of 50, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

North Carolina and Tennessee income tax compared at seven income levels, 2026
Gross incomeNorth Carolina taxTennessee taxDifference
$50,000$1,486$0$1,486 less in TN
$75,000$2,484$0$2,484 less in TN
$100,000$3,481$0$3,481 less in TN
$150,000$5,476$0$5,476 less in TN
$250,000$9,466$0$9,466 less in TN
$500,000$19,441$0$19,441 less in TN
$1,000,000$39,391$0$39,391 less in TN
Annual state income tax, North Carolina versus Tennessee
NC at $50,000: $1,486NC at $50,000$1,486TN at $50,000: $0TN at $50,000$0NC at $75,000: $2,484NC at $75,000$2,484TN at $75,000: $0TN at $75,000$0NC at $100,000: $3,481NC at $100,000$3,481TN at $100,000: $0TN at $100,000$0NC at $150,000: $5,476NC at $150,000$5,476TN at $150,000: $0TN at $150,000$0NC at $250,000: $9,466NC at $250,000$9,466TN at $250,000: $0TN at $250,000$0NC at $500,000: $19,441NC at $500,000$19,441TN at $500,000: $0TN at $500,000$0NC at $1,000,000: $39,391NC at $1,000,000$39,391TN at $1,000,000: $0TN at $1,000,000$0

How the two systems differ

North Carolina and Tennessee income tax systems compared
North CarolinaTennessee
Tax structureFlat rateNo income tax
Top marginal rate3.99%None
Number of brackets1—
Standard deduction (single)$12,750—
Personal exemptionNone—
Local income taxesNoNo
Capital gainsordinarynone
Population (2024)11,046,0247,227,750

By filing status

North Carolina and Tennessee tax on $100,000 by filing status, 2026
Filing statusNorth CarolinaTennesseeDifference
Single$3,481$0$3,481 less in TN
Married filing jointly$2,973$0$2,973 less in TN
Married filing separately$3,481$0$3,481 less in TN
Head of household$3,227$0$3,227 less in TN

Change the assumptions

Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.

At $100,000 as a single filer, Tennessee costs $3,481 less per year than North Carolina — $290 a month.

North Carolina compared with Tennessee at $100,000
North CarolinaTennesseeDifference
State income tax$3,481$0$3,481
Per month$290$0$290
Effective rate3.48%0.00%3.48 pts
Marginal rate3.99%None3.99 pts
Standard deduction$12,750—$12,750
Taxable income$87,250—$87,250
Tax structureFlat rateNo income tax
Local income taxesNoNo

Full detail: North Carolina · Tennessee · methodology

What this comparison leaves out

Sources for both states

  1. 1.North Carolina Department of RevenueState revenue department
    2026 Income Tax Withholding Tables and Instructions for Employers (Form NC-30)
    https://www.ncdor.gov/income-tax-withholding-tables-and-instructions-employers/open
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/
    Retrieved
  3. 3.Tennessee Department of RevenueState revenue department
    Hall Income Tax
    https://www.tn.gov/revenue/taxes/hall-income-tax.html
    Retrieved · "The Hall Income tax was repealed for tax periods that begin on January 1, 2021, or later."

Figures on this page were last checked against these sources on . Found something wrong? Report it.